partial rental home

[Taxfun]

a college student received a three bed room apartment as a gift from him parent. He lives in one bed room and rents out the other two to others at FMV for the ENTIRE YEAR.  Based on the RIA research, it seems that It should be treated as a vacation home and is subject to vacation home limitation. However, either lacert or ITO calculates the vacation home limitation base on the days personal use and tenant use. In this case, the use day are all 365 days for the different portion of the home. Would be a good idea, I put a made-up days for personal and tenant use days to get a correct % of tenant use area, so the system could calculate the correct amount limitation for loss limitation? The only concerns is  the information on the Schedule E days  part  is not correct.

RIA PPC book, said that before relying on Prop Reg. 1.280A-1(c)(2), practitioners should consider Morcos which suggested that partial rent should be subject to vacation home limitation. our case is the same as it.

[Terry53029]

Your client rents out two bedrooms, they do not have any personal use to your client. For depredation use the square footage of each bedroom to see the % of basis to use. His basis is same as parents since it was a gift, also did parents do a 709 ?, as I would the value is more than $14000